Reimagining Export-Import Processes: Ekal Anubandh, X-MAS & DRISHTI in Focus

Reimagining Export-Import Processes: Ekal Anubandh, X-MAS & DRISHTI in Focus

Honoured to be associated with Mumbai Zonal Unit of Directorate General of Taxpayer Services DGTS is organizing an insightful webinar on the topic ” Ekal Anubandh and Allied Programs: Opportunities, Prospect and Challenges.


Customs bonds are required to guarantee compliance with customs regulations, ensure timely payment of duties and taxes, and protect government revenue. These bonds act as a financial security, obligating importers and exporters to fulfill their obligations under the Customs Act and other related regulations. Failure to meet these obligations can result in the bond being invoked

Currently, importers and exporters must submit separate bonds and securities for every transaction at each port. This adds to administrative costs, increases paperwork and makes tracking difficulty.

On February 17, 2025, the Central Board of Indirect Taxes and Customs (CBIC) introduced the ‘Ekal Anubandh’ initiative via Circular No. 04/2025-Customs. This project aims to revolutionize India’s customs procedures by introducing the Single Unified Multi-Purpose Electronic Bond (SEB), designed to simplify compliance for importers and exporters by integrating various customs requirements into a single digital format :

Key Features of Ekal Anubandh

  • Ekal Anubandh introduces a Single Unified Bond that can be used for multiple transactions. This system replaces the need for multiple bonds and simplifies the process significantly.
  • This bond can be used across various ports in India, making it a one-time solution for businesses involved in international trade, reducing paperwork and complexity.
  • The new bond is multi-purpose, meaning it can be used for a variety of customs procedures like the clearance of imported goods, export goods, duty drawback, IGCR, carotar, Moowr, provisional assessments, warehousing, and more.
  • Ekal Anubandh is fully integrated into the ICEGATE (Indian Customs Electronic Gateway), which is the digital platform used by customs for communication and transaction processing.
  • The bond is electronically submitted, processed, and executed, removing the need for physical submission of documents.
  • The bonds will be executed digitally through NeSL, which ensures transparency, security, and compliance.
  • The electronic signing and digital execution of the bonds will be done without the requirement for notarization or physical verification, simplifying the process.
  • The new system allows for the integration of electronic bank guarantees (e-BG) into the customs process.

X-MAS- Export Promotion Monitoring & Analysis System

The step towards digital and providing online facility to Exporter / Importers, with regards to entering and uploading details and documents in respect of Advance Authorisation and Export Promotion Capital Goods (EPCG) Scheme, The Export Promotion Capital Goods (EPCG) Scheme allows exporters to import capital goods at zero customs duty, with the requirement of fulfilling an export obligation within a specified timeframe. The Advance Authorisation Scheme, on the other hand, allows duty-free import of inputs (raw materials, components, etc.) required for export production, also subject to fulfilling an export obligation. Both schemes are designed to boost exports and enhance the competitiveness of Indian exporters.

The JNCH has developed a new system called Export Monitoring & Analysis System (X-MAS)

The Export Monitoring & Analysis System (X-MAS) will be used for

  1. Registration of Licenses
  2. Submission of Installation Certificate for EPCG
  3. Submission of First Block under EPCG
  4. Submission of EODC and documents for Cancellation of Licenses
  5. Check status on the registered licenses.

DRISHTI (Export Sale-Proceeds Monitoring System)

The system is designed to monitor and track the export sale proceeds for goods exported from India. It may occur that while full realization has happened, the data may show non-realization or part-realization due to the factors mentioned above. In such cases, if exporters believe that full realization has occurred or that they have already submitted copies of e-BRCs or other documents, they are encouraged to submit proof of the same to facilitate data entry into the software.

1. DRISHTI is a part of the broader efforts to streamline customs and export-related procedures. It ensures that exporters receive the payment for their exports (sale proceeds) within the stipulated time frame, as part of compliance with Foreign Exchange Management Act (FEMA) and regulations of the Reserve Bank of India (RBI).

2. The system allows customs authorities and the Reserve Bank of India to monitor the inflow of foreign exchange against exports.

  • It tracks the status of export sales and helps ensure that the export proceeds are realized and repatriated to India in a timely manner.
  • Exporters and other stakeholders can submit details of export transactions for tracking purposes.
  • The software generates alerts for non-receipt or delay in export sale proceeds, thus helping in compliance monitoring.

3. DRISHTI may be integrated with other platforms used for trade facilitation, such as the EDI (Electronic Data Interchange) system for export documentation and other related customs software.

*X-MAS and DRISHTI are pilot project of JNCH

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